From January 1, 2022, there will be changes in the collection of the Intrastat declaration within the EU and thus also in Austria. The legal framework for this is the “European Business Statistics” ( EBS for short ). The aim is long-term harmonization and the creation of a common framework for European business statistics. In the short term, however, a considerable amount of additional work must be expected for the changeover.
- The variables “statistical method” and “mode of transport” no longer have to be reported from the reporting year 2022 and are completely omitted on the import and export side.
- The variable “ type of transaction ” must be reported in the import and export declaration from 2022 in a two-digit code. There are also changes to the content; e.g.
- Shipments of goods to a consignment warehouse or a distribution warehouse (“call-off stock”) must be registered with the type of transaction 32.
- In the future, shipments of goods for or to contract processing will have to be reported differently, depending on whether they are being sent back to the original export country (41 or 51) or not (42 or 52).
- On the export side , on the one hand the variable ” recipient UID ” (= UID number for Austrian purposes) and on the other hand the “country of origin ” must be reported. If no recipient UID number is available, the generic UID QV999999999999 should be used (especially for mail order business and if the UID number is unknown in exceptional cases).
- The variables ” invoice amount ” and ” statistical value ” are to be reported with two decimal places to the nearest euro cent; Rounding up or down to whole numbers is not permitted. The invoice amount must not remain empty or amount to EUR 0.00, but an invoice amount or, if not available, a market price must be reported for each type of transaction.
- In addition, the variables “ Special unit of measurement ” and “ Net weight ” must be reported with three decimal places. Rounding up or down to whole numbers is also not permitted in these cases. The reporting of 0.00 kg is also not permitted. If the exact net weight is not known, it must be estimated.
- The current assimilation threshold is EUR 750,000.00. The assimilation threshold is expected to be increased to EUR 1,200,000 both on the intra-EU import side and on the intra-EU export side from 2022 . A statistical report must be submitted from the reporting month in which an excess occurs.
Source Leitner
